https://www.taxtmi.com/caselaws?id=45955 Penalties under sections 11AC and 11AB were considered unsustainable for an incident occurring before those provisions came into force, because penal provisions cannot operate retrospectively. The analysis also noted that the underlying duty demand had already been set aside by the Tribunal, so once the principal demand ceased to exist, no penalty could logically survive on the same charges. The reference petition was dismissed. en-us Wed, 11 Apr 2001 00:00:00 +0530 Wed, 14 Jul 2010 18:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45955 Penalties under sections 11AC and 11AB were considered unsustainable for an incident occurring before those provisions came into force, because penal provisions cannot operate retrospectively. The analysis also noted that the underlying duty demand had already been set aside by the Tribunal, so once the principal demand ceased to exist, no penalty could logically survive on the same charges. The reference petition was dismissed. Case-Laws Central Excise Wed, 11 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45955